BEC-22806 Accounting

Course

Credits 6.00

Teaching methodContact hours
Lecture24
Practical24
Independent study
Course coordinator(s)dr. J Sok
Lecturer(s)dr. J Sok
dr. ir. Y de Mey
Examiner(s)prof. dr. ir. AGJM Oude Lansink

Language of instruction:

English

Assumed knowledge on:

Introduction to Business Economics or equivalent.

Continuation courses:

BEC-22306 Corporate Financial Management, BEC-20806 Financial Management in Agriculture.

Contents:

The course aims at understanding managerial tasks involving decision making and control, performance measurement and reporting from different perspectives.

Learning outcomes:

After successful completion of this course students are expected to be able to:
- analyse information in financial reports and to benchmark individual firms against other companies in the sector;
- assess and support with calculations the significance of costing information for decision making, valuation and control;
- include management accounting information in decision making which surpasses the boundaries of the firm (especially the supply chain, and interactions between subunits of a divisionalized company or multinational company).

Activities:

- lectures;
- (computer) practicals;
- self-study;
- case study.

Examination:

All learning outcomes are assessed in the final exam. The final exam consists of multiple choice questions (40%) and open questions (60%).
Earned credits (up to a maximum of 1.0) from the casework are charged in the end-mark, however only in the exams of the academic year in which the credits were earned and only if the grade for the exam is at least 5.0.

Literature:

C. Drury. (2007). Management and cost accounting. Cengage Lrng Business Press; 7 ed. ISBN:10: 1844805662
Handouts
A study guide is available two weeks before the start of the course
Blackboard file available.

ProgrammePhaseSpecializationPeriod
Compulsory for: BBCManagement and Consumer StudiesBScA: Management Studies1AF
Restricted Optional for: MMEManagement, Economics and Consumer StudiesMScD: Management, Innovation and Life Sciences1AF
MMEManagement, Economics and Consumer StudiesMScA: Management Studies1AF